Meaning of “Is found”

Case Name : Hindustan Construction Co. Ltd. Vs. V.S. Gaitonde, ITO

Citation :[1965] 56 ITR 241 (SC)

Court : Supreme Court

Section : 237 TO 245

Meaning : The words ‘is found’ do not necessarily lead to the conclusion that there must be a prior adjudication. But this is not enough to sustain the claim of the appellant.

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